CAMBART: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CAMBART
Largest movements
- Receivables within one year -€9,608
down €9,608 (-32.4%), from €29,653 to €20,046
of which Trade receivables: -€11,456
- Tangible fixed assets -€1,588
down €1,588 (-11.4%), from €13,914 to €12,326
of which Furniture and vehicles: -€1,035
- Trade debts -€7,357
down €7,357 (-87.5%), from €8,408 to €1,051
- Other debts +€3,329
up €3,329 (+44.8%), from €7,430 to €10,759
- Profit (loss) carried forward -€3,251
down €3,251 (-37.7%), from €8,620 to €5,368
- Debts after one year -€2,936
down €2,936 (-53.3%), from €5,513 to €2,577
- Current portion of long-term debt -€1,047
down €1,047 (-26.3%), from €3,983 to €2,936
- Write-downs -€11,425
down €11,425 (-100%), from €11,425 to €0
- Gross operating margin -€3,788
down €3,788 (-53.8%), from €7,036 to €3,248
- Other operating charges -€1,697
down €1,697 (-82.7%), from €2,053 to €356
- Taxes -€1,671
down €1,671 (-100%), from €1,671 to €0
- Financial charges +€177
up €177 (+6.2%), from €2,879 to €3,056
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,330 | €34,952 | -€11,378 | -24.6% |
| Fixed assets | 21/28 | €13,914 | €12,326 | -€1,588 | -11.4% |
| Tangible fixed assets | 22/27 | €13,914 | €12,326 | -€1,588 | -11.4% |
| Plant, machinery and equipment | 23 | €10,364 | €10,262 | -€102 | -1.0% |
| Furniture and vehicles | 24 | €1,840 | €805 | -€1,035 | -56.2% |
| Other tangible fixed assets | 26 | €1,709 | €1,258 | -€451 | -26.4% |
| Current assets | 29/58 | €32,416 | €22,626 | -€9,790 | -30.2% |
| Amounts receivable within one year | 40/41 | €29,653 | €20,046 | -€9,608 | -32.4% |
| Trade receivables | 40 | €29,653 | €18,197 | -€11,456 | -38.6% |
| Other amounts receivable | 41 | €0 | €1,849 | +€1,849 | |
| Cash at bank and in hand | 54/58 | €520 | €72 | -€448 | -86.2% |
| Deferred charges and accrued income | 490/1 | €2,243 | €2,508 | +€265 | +11.8% |
| Total equity and liabilities | 10/49 | €46,330 | €34,952 | -€11,378 | -24.6% |
| Equity | 10/15 | €16,680 | €13,428 | -€3,251 | -19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,620 | €5,368 | -€3,251 | -37.7% |
| Amounts payable | 17/49 | €29,651 | €21,523 | -€8,127 | -27.4% |
| Amounts payable after more than one year | 17 | €5,513 | €2,577 | -€2,936 | -53.3% |
| Financial debts | 170/4 | €5,513 | €2,577 | -€2,936 | -53.3% |
| Amounts payable within one year | 42/48 | €23,750 | €18,762 | -€4,988 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €3,983 | €2,936 | -€1,047 | -26.3% |
| Trade debts | 44 | €8,408 | €1,051 | -€7,357 | -87.5% |
| Suppliers | 440/4 | €8,408 | €1,051 | -€7,357 | -87.5% |
| Taxes, remuneration and social security | 45 | €3,929 | €4,015 | +€86 | +2.2% |
| Taxes | 450/3 | €3,929 | €4,015 | +€86 | +2.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,430 | €10,759 | +€3,329 | +44.8% |
| Accrued charges and deferred income | 492/3 | €387 | €185 | -€202 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,157 | €3,087 | -€70 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,425 | €0 | -€11,425 | -100% |
| Other operating charges | 640/8 | €2,053 | €356 | -€1,697 | -82.7% |
| Gross operating margin | 9900 | €7,036 | €3,248 | -€3,788 | -53.8% |
| Operating profit (loss) | 9901 | -€9,599 | -€195 | +€9,404 | +98.0% |
| Financial income | 75/76B | €15 | €0 | -€15 | -100% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €2,879 | €3,056 | +€177 | +6.2% |
| Recurring financial charges | 65 | €2,879 | €3,056 | +€177 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,463 | -€3,251 | +€9,211 | +73.9% |
| Income taxes | 67/77 | €1,671 | €0 | -€1,671 | -100% |
| Profit (loss) for the period | 9904 | -€14,133 | -€3,251 | +€10,882 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,133 | -€3,251 | +€10,882 | +77.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.